第三章：上市公司信息披露真实性的制度保障。
Chapter 3: authenticity of a listed company to disclose information system security.
第二章，上市公司信息披露制度与中期财务报告。
The second chapter: for information system about listed companies and interim financial report.
及时性是上市公司信息披露的重要质量特征要求。
Tmeliness is one of the most important qualitative characteristics of accounting information.
本章阐述了上市公司信息披露真实性的法律判断标准。
This section describes the information disclosure of listed companies authenticity of the legal criteria.
招股说明书是上市公司信息披露制度最重要法律文件。
The prospectus is the most important instrument of legal document.
因此，新一轮的上市公司信息披露制度变迁的过程势在必行。
So a new vicissitude of information disclosure institution of public company is necessary.
近年来，上市公司信息披露问题已成为世人普遍关注的焦点。
Information disclosure of listed companies has become the focus of attention in the world recently.
股权集中度与上市公司信息披露质量之间有显著的正相关关系；
There exists significant positive correlation between ownership concentration and quality of information disclosure of listed companies.
本文主要分为五个部分论述如何规范上市公司信息披露的监管机制。
This paper was divided into five sections to discuss how to standardize the supervision mechanism of information disclosure of listed companies.
通过实证分析揭示了机构投资者持股能提高上市公司信息披露透明度。
Analysis revealed by institutional investors holdings can improve the transparency of information disclosure of listed companies.
有关上市公司信息披露制度的研究，一直是会计学研究领域的一个热点。
The study of the information disclosure institution of public company has always been a hotspot in Accounting.
为此我们应针对以上原因制定相应的措施来加强上市公司信息披露的管理。
It is pointed that corresponding measures to counter these problems shall be made to strengthen control of listed company's information disclosure.
本文从理论和实证两方面分别讨论机构投资者与上市公司信息披露之间的关系。
In this paper, both theoretical and empirical discussion of institutional investors were listed company information disclosure and the relationship between.
从信息披露的法律原则入手，介绍了上市公司信息披露的主要内容和披露原则。
This part start with the legal principle of the information disclosure, mainly introduce the most content of information disclosure of listed companies.
第四章用系统论的观点，将上市公司信息披露与监管看成为一个复杂的系统过程。
The fourth chapter regards the information disclosure regulation as a system from a system approach point of view.
证券市场信息的有效性包括上市公司信息披露的有效性与信息传导机制的有效性。
The effectiveness of the security market's information includes the effectiveness of the information disclosure of the Listed Companies and the effectiveness of information transmission.
而作为信息披露的主体，上市公司信息披露是证券市场信息公开制度的核心内容。
As the main body of information disclosure, information disclosure of listed companies stock market is the core content of information disclosure system.
当前我国上市公司信息披露在及时性、充分性、准确性、公正性等方面存在诸多问题。
Current our country goes on the market the company information to disclose in timeliness, the sufficiency, the accuracy, fair and so on the aspect has many problems.
但学术界对于机构投资者是否能够起到促进上市公司信息披露的作用一直都没有定论。
But academia is for institutional investors can play to promote the role of information disclosure of listed companies have been inconclusive.
上市公司信息披露违规意味着信息披露的质量低下，达不到信息披露质量的基本要求。
Information disclosure violations of listed companies mean that the quality is low, less than the basic quality of the information disclosure requirements.
笔者认为，加强对上市公司信息披露的新闻舆论监督是保护中小投资者利益的有效途径。
The author holds that strengthening the supervision of the disclosure and reports of the listed companies is an effective way to protect the interests of small and medium-sized investors.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms. It is related to the effectiveness of the securities market.
本文以证券市场为背景探讨了在证券市场上公开发行股票的上市公司信息披露质量的问题。
This paper discusses the problems concerning quality of accounting information disclosure of listed corporation against the background of securities market.
本文分析了信息不对称下证券市场中出现的上市公司信息披露的道德风险和逆向选择风险。
This paper analyzes the moral hazard and adverse selection of the information release of the listed companies in securities market in the case of information asymmetry.
本文分析了信息不对称下证券市场中出现的上市公司信息披露的道德风险和逆向选择风险。
This paper analyzes the moral hazard and adverse selection of the information release of the listed companies in securities market in the case of information asymmetry.
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